An Act to authorize and direct the LAYING and COLLECTING of ASSESSMENTS and RATES, in every District within this Province, and to provide for the Payment of WAGES to the MEMBERS of the HOUSE of ASSEMBLY.

W

[9th July, 1793.]

HEREAS, it is necessary to make provision for defraying the expences of building a Court House and Gaol, and keeping the same in repair, for the payment of Gaoler's Salary, for the support and maintenance of Prisoners, for building and repairing Houses of Correction, for the construction and the repairs of Bridges, for the fees of the Coroner and other Officers, for the destroying of Bears and Wolves, and other necessary charges within the several Districts of this Province; Be it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Assembly of the Province of Upper-Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of Great Britain, intituled, "An Act to repeal certain parts of an Act passed in the fourteenth year of His Majesty's Reign, intituled, 'An Act for making more effectual provision for the government of the Province of Quebec, in North America, and to make further provision for the government of the said Province." and by the authority of the same, That the Assessors of every parish, township, reputed township or place within this Province, shall and they are hereby required as soon as conveniently may be after the passing of the present Act, and hereafter yearly and every year, within thirty days next after they shall be appointed to their office, to make out a true and complete return of every Inhabitant Householder living within the limits of the said parish, township, reputed township or place, and to divide each and every of them into Eight different Classes, in the following manner, that is to say:

II. That the First Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe are possessed of real and personal property, goods or effects to their own use, to the value of Fifty Pounds, and not amounting to One Hundred Pounds.

III. And that the Second Class do contain the names of such Householders, as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real and personal property, goods and effects to their own use, to tie value of One Hundred Pounds, and not amounting to One Hundred and Fifty Pounds.

IV. And that the Third Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real or personal property, goods or effects to their own use, to the value of One Hundred and Fifty Pounds, and not amounting to Two Hundred Pounds.

V. And that the Fourth Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judg

n.ent,

ment, believe to be possessed of real or personal property, goods or effects to their own use, to the value of Two Hundred Pounds, and not amounting to Two Hundred and Fifty Pounds.

VI. And that the Fifth Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real or personal property, goods or effects to their own use to the value of Two Hundred and Fifty Pounds, and not amounting to Three Hundred Pounds.

VII. And that the Sixth Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real or personal property, goods or effects, to their own use, to the value of Three Hundred Pounds, and not amounting to Three Hundred and Fifty Pounds.

VIII. And that the Seventh Class do contain the names of such Householders as aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real or personal property, goods or effects to their own use, to the value of Three Hundred and Fifty Pounds, and not amounting to Four Hundred Pounds.

IX. And that the Eighth Class do contain the names of such Householdcrs aз aforesaid, as the said Assessors to the best of their knowledge and judgment, believe to be possessed of real or personal property, goods or effects to their own use, to the value of Four Hundred Pounds and upwards; and that such Inhabitants as the said Assessors, to the best of their knowledge and judgment, believe not to be possessed of real or personal property, goods or effects to the value of Fifty Pounds, shall be included in a list to be called the Excused List. [a]

X. And be it enacted by the authority aforesaid, That the said Assessors shall and they are hereby required within six weeks from the time of their appointment, to make out a copy of such their returns of all the Inhabitant Householders within their respective parish, township, reputed township or place, so divided into classes as aforesaid, with the names of the said Assessors, thereunto subscribed, and to present the same to two Justices of the Peace living within or next to such parish, township, reputed township or place, for their consideration and allowance, which they are to signify by signing the said return, and such allowance of the said Justices shall be a sufficient warrant for the Collectors of the said parish, township, reputed township or place, to demand and receive from the said Inhabitant Householders the rates hereafter imposed by virtue of this Act, and the said Assessors shall cause the same to be fixed on the Church Door, or some other place of public resort, in the said parish, township, reputed township or place, for general inspection, and shall also transmit a copy of such return, signed by the said Assessors, to the Clerk of the Peace of the respective Districts.

XI. And be it further enacted by the authority aforesaid, That if any person shall be aggrieved by being included in any of the Classes above men

tianed,

Rate to be paid by

each inhabitant house holder of the 1st class,

and during what terin:

of the 2d class :

of the 3d class:

of the 4th class:

of the 5th class:

of the 6th class.

of the 7th class.

tioned, or shall have any material objection to any person being left out of any of the said Classes in such return as aforesaid, he may upon giving reasonable notice to the Assessors in his own case, and to the party in case of any such objection as aforesaid, appeal to the next General Quarter Sessions, and it shall and may be lawful for the said Justices to inquire into the matters aforesaid, upon oath to be administered to the parties, if to the said Justices it shall appear to be needful, (which oath the said Justices are hereby impowered and authorized to administer) and having enquired, to determine the same either by confirming or amending such return, in such manner only as shall be necessary to give relief in the matters complained of, and such determination of the said Justices shall be final in all matters aforesaid.

XII. And be it further enacted by the authority aforesaid, That it shall and may be lawful for the Collector of each parish, township, reputed township or place, and he is hereby authorized to demand and receive yearly and each year for the space of two years next ensuing the twenty-fifth day of March, which will be in the year of our Lord one thousand seven hundred and ninety-four, of every Inhabitant Householder, whose name shall be included in the First Class aforesaid, the sum of two shillings and six pence, as his rate or proportion of the district assessment, to be levied for the uses and purposes as aforesaid.

XIII. And also to demand and receive, for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Second Class as aforesaid, the sum of five shillings, as his rate or proportion of the district assessment, to be levied for the uses and purposes aforesaid.

XIV. And also to demand and receive, for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Third Class as aforesaid, the sum of seven shillings and six pence, as his rate or proportion of the district assessment, to be levied for the uses and purposes aforesaid.

XV. And also to demand and receive for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Fourth Class as aforesaid, the sum of ten shillings, as his rate or proportion of the district assessment, to be levied for the uses and purposes aforesaid.

XVI. And also to demand and recei: e, for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Fifth Class as aforesaid, the sum of twelve shillings and six pence, as his rate or proportion of the district assessment, to be levied for the uses and purposes aforesaid.

XVII. And also to demand and receive, for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Sixth Class as aforesaid, the sum of fifteen shillings, as his rate or proportion of the District assessment, to be levied for the uses and purposes aforesaid.

XVIII. And also to demand and receive, for and during the time aforesaid, of every Inhabitant Householder, whose name shall be included in such Seventh

Seventh Class as aforesaid, the sum of seventeen shillings and six pence, as bis rate or proportion of the district assessment, to be levied for the uses and purposes aforesaid.

XIX. And also to demand and receive, for and during the time aforesaid, of the 8th class, of every Inhabitant Householder, whose name shall be included in such Eighth Class as aforesaid, the sum of twenty shillings, as his rate or proportion of the district assessinent, to be levied for the uses and purposes aforesaid.

XX. And be it further enacted by the authority aforesaid, That the Collector of each and every parish, township, reputed township or place, shall, and he is hereby required once in every three months to pay or cause to be paid to the Treasurer of the district, all such monies as he shall have received under and by virtue of this Act, and shall also produce the book or books of assessment for the examination of the said Treasurer, and it shall and may be lawful for the said Treasurer, upon being satisfied that all the monies to be received by virtue of this Act have been duly collected and paid or accounted for by the Collector, to pay into the hands of the said Collector, the sum of three pounds for every hundred pounds so by him collected and paid as aforesaid, and at and after the same rate and proportion, for any sum less than one hundred pounds, by him collected and paid, and the said Treasurer shall and is hereby required to give a receipt for the monies so collected and paid over to him, which receipt shall be a good and sufficient discharge, to the said Collector, for the monies so collected and paid by him to the said Treasurer.

The collectors to pay periodically, into the treasurers the monies so

hands of the District received respectively, and to produce their books for inspection, and to receive three per cent for collecting.

Provision for the cur

XXI. Provided always and be it enacted, That for the purposes of the current year. rent year which will determine on the twenty-fifth day of March, one thousand seven hundred and ninety-four, it shall and may be lawful, for the said Collectors, and they are hereby required, to demand and levy in manner hereinafter to be mentioned, from each and every Inhabitant, according to the several classes in which they shall respectively be included, one half of the rate to be yearly assessed on each and every class according to the proportions herein before set forth, and that each and every person whose name shall be returned in the First Class, shall pay for the purposes aforesaid, the sum of fifteen pence, that each and every person whose name shall be returned in the Second Class, shall pay for the purposes aforesaid, the sum of two shillings and six pence, that each and every person, whose name shall be returned in the Third Class, shall pay for the purposes aforesaid, the sum of three shillings and nine pence, and that each and every person whose name shall be returned in the Fourth Class, shall pay for the purposes aforesaid, the sum of five shillings, and that each and every person, whose name shall be returned in the Fifth Class, shall pay for the purposes aforesaid, the sum of six shillings and three pence, and that each and every person, whose name shall be returned in the Sixth Class, shall pay for the purposes aforesaid, the sum of seven shillings and six pence, and that each and every person, whose name shall be returned in the Seventh Class, shall pay for the purposes aforesaid, the sum of eight shillings and nine pence, and that each and every person, whose name shall be returned in the Eighth Class, shall pay for the purposes aforesaid, the sum of ten shillings.

F

XXII.

No collector to act without having entered into a bond with a sufficient surety.

(See 48 Geo,III. c 14, $2 and 53d c 9, s 2.

A treasurer to be ap

pointed by the justices in quarter sessions for tricts, to whom he shall give sufficient security.

their respective Dis

XXII. And be it further enacted by the authority aforesaid, That the said Collectors shall make out a Book of Account, containing the names of each Inhabitant Householder, within their parish, township, reputed township, or place, who are liable to be charged with such assessment, divided into their respective classes, according to the returns made by such Assessors as aforesaid, and that upon the payment of the rate so charged upon them in their several classes, the said Inhabitant Householders, and each of them may require the Collector to write the word " paid," opposite to his or her name, and likewise to write down in figures the sum so paid in a ruled column or margin in such Book to be made, and that such entry shall be a full and sufficient discharge to such Inhabitant Householder for the payment of the said

rate.

XXIII. And be it further enacted by the authority aforesaid, That if any Inhabitant Householder shall refuse or neglect to pay the sum or rate, for which he stands classed and rated in manner aforesaid, by the space of fourteen days after demand duly made of the same by the said Collector, such Collector shall, and he is hereby required, to levy the same by distress and sale of the goods and chattels of the person so neglecting or refusing to pay, having first obtained a warrant for that purpose, under the hand and seal of some Justice of the Peace, within the said District, and to render the overplus, if any there shall be, after deducting the amount of the rate assessed and the charges of the distress and sale, to the owner thereof.

XXIV. Repealed by 46 Geo. III. c 5, s 6 :

XXV. And be it further enacted by the authority aforesaid, That it shall and may be lawful for the said Justices at their respective General Quarter Sessions, or the greater part of them, then and there assembled, to nominate and appoint a proper person, being resident in the said District, to be Treasurer of the said District, which Treasurer shall give sufficient security, in such sunis, as shall be approved of by the said Justices at their respective General Quarter Sessions, or the greater part of them, then and there assembled, to be accountable for the several sums of money which shall be respectively paid to him in pursuance of this Act, and to pay such sum or sums of money as shall be ordered to be paid by the Justices in their General Quarter Sesseions, and also for the due and faithful execution of the trust reposed in hin, and all and every such sum or sums of money as shall be paid into his hands by virtue of and in pursuance of this Act, shall be deemed and taken to be the public stock of the District, and the said Treasurer shall and is hereby required, to pay so much of the money in his hands, to such person, and persons as the said Justices at their respective General Quarter Sessions, or the greater part of them, then and there assembled, shall by their orders direct and appoint, for the uses and purposes herein before recited, and for any other uses and purposes to which the public stock of any District is or shall be applicable by law, reserving at all and every time or times to and for his own use, and as a reward for his labor and expence, the sum of three pounds Allowance of 3 per lectors for the purposes aforesaid. for every hundred, that shall or may be paid into his hands by the said Col

In what manner and

to what uses the public stock of the District

shall be applied.

cent. to the treasurer on

monies received.